ESSA I MERCHANT, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX 13 (3), MUMBAI

MA 279/MUM/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8083 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 16-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITNYA ANJARIA
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH E, MU MBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A. NO. 279/M/2018 IN ITA NO. 3426/M/2017 (ASSESSM ENT YEAR-2013-14) ESSA ISMAIL MERCHANT (PROP. OF M/S ADVANCE COMPUTERS), UNIT NO.9, YUSUF BUILDING, GROUND FLOOR, JUNCTION OF M.G. ROAD & VEER NARIMAN ROAD, FLORA FOUNTAIN, FORT, MUMBAI-400001. PAN: AFSPM6894H VS. ACIT 13(3), ROOM NO. 117, 1 ST FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAJEEV KHANDELWAL (AR) REVENUE BY : SHRI CHAITNYA ANJARIA (DR) DATE OF HEARING : 21.12.2018 DATE OF PRONOUNCEMENT : 21.12.2018 ORDER UNDER SECTION 254(2) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS MISCELLANEOUS APPLICATION (MA) IS DIRECTED BY ASSESSEE FOR RECTIFICATIONS OF MISTAKE IN ORDER DATED 21.02.2018 IN ITA NO. 3426/MUM/2017 FOR AY 2013-14. THE APPLICANT/ASSESSE E IN THE APPLICATION HAS CONTENDED THAT DUE TO INADVERTENCE, THE GROUND NO.2, WHICH RELATES TO NOT ADMITTING ADDITIONAL GROUND OF APPEAL BY LD. CIT(A) AGAINST THE DISALLOWANCE OF RS. 19,51,710/- BEING VALUE ADDED T AX NOT PAID BEFORE THE DUE DATE OF FILING OF RETURN OF INCOME. THE LD. AR SUBMITS THAT NON- ADJUDICATION OF GROUNDS OF APPEAL IS A MISTAKE APPA RENT ON THE RECORD, WHICH M. A. NO. 279/MUM/2018 ESSA ISMAIL MERCHANT 2 REQUIRES SUITABLE RECTIFICATION IN THE ORDER DATED 21.02.2018 PASSED IN ITA NO. 3426/MUM/2017. 2. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE HAS N O OBJECTION, IF SUITABLE DIRECTION FOR ADMITTING ADDITIONAL EVIDENCE IS GIVE N AS THE GROUND NO.2 RAISED BY ASSESSEE HAS NOT BEEN ADJUDICATED WHILE P ASSING THE ORDER DATED 28.21.2018. 3. WE HAVE CONSIDERED THE SUBMISSION OF BOTH THE PARTI ES AND PERUSED THE ORDER DATED 21.02.2018. WE HAVE SEEN THAT WHILE PAS SING THE ORDER, INADVERTENTLY, THE GROUND NO.2 RAISED BY ASSESSEE R EMAINS UN-ADJUDICATED, WHICH IS MISTAKE APPARENT ON RECORD. CONSIDERING TH E FACT OF THE CASE AND CONTENTION RAISED BY ASSESSEE, WE ADMIT THE ADDITIO NAL GROUND OF APPEAL AND RESTORE THE ISSUE TO THE FILE OF ASSESSING OFFICER WITH THE DIRECTION TO DECIDE THE ADDITIONAL GROUND OF APPEAL RAISED BEFORE THE L D. CIT(A) VIDE APPLICATION DATED 16.03.2016 AND PASSED THE ORDER IN ACCORDANCE WITH LAW. NEEDLES TO ORDER THAT BEFORE DECIDING THE ISSUE, THE ASSESSING OFFICER SHALL GRANT OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, M.A. FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF DECEMBER 2018. SD/- SD/- (R.C. SHARMA) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED 21/12/2018 S.K.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. M. A. NO. 279/MUM/2018 ESSA ISMAIL MERCHANT 3 BY ORDER, (ASSTT.REGISTRAR) ITAT, MUMBAI 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY/